The Castillo Manufacturing Company has the following standards for variable manufacturing overhead have been established for a company that makes only one product: The following data pertain to operations for the last month: What is the variable overhead rate variance for the month?

Select one:

a. $2,870 U

b. $2,870 F

c. $1,715 U

d. $1,715 F

1.6 hours $11.55 per hour Standard hours per unit of output d rate..$